Mohammad Aladwan, Omar ALsinglawi, Omar Alhawatmeh
The study is aims to investigate the applicability of target costing methodology (TC) in Jordanian hotels industry. To achieve the study objectives the researcher employed a descriptive analytical method using a structured questionnaire addressed to managers in hotels departments such as marketing, accounting, design, research and development. A likert scale and one sample statistical t-test were applied to test the paragraphs and hypothesis of the study. The general findings of the study include the following: (1) Jordanian hotels staffs are highly aware of target costing and its great implementation benefits. (2) The essential requirement for implementing target costing approach is available in Jordanian hotels.